” ‘an applicant may apply for allotment of permanent account number through a common application form notified by the Central Government in the Official Gazette. and the Principal Director General of Income Tax(Systems) or Director General of Income-tax( Systems) shall specify the classes of person s. forms and format along with procedure for safe and secure transmission of such forms and formats in relation to furnishing of Permanent Account Number (PAN)”.

2. A common application form in the form of Simplified Proforma for incorporating Company Electronically (SPICe) (Form INC-32) has been notified by the Ministry of Corporate Affairs vide notification G.S.R. No. 70(E) dated 25.1.2017.

3. In exercise of the powers delegated by the Central Board of Direct Taxes vide notification G.S.R. No. 117(E) dated 9.2.2017, the Principal Director General of Incomc-tax (Systems) lays down the classes of persons, forms. format and procedure for Permanent Account Number( PAN) as under:-

Application tor allotment of of Permanent Account Number(PAN) will be filed in SPICe (INC-32) form using Digital Signature of the applicant as specified by the Ministry of Corporate Affairs. After generation of Corporate Identity Number (CIN), MCA will forward data in form 49A to prescribed Income Tax Authority through digital signature, Class 2/Class 3 of MCA